T.C. Memo. 1998-392
UNITED STATES TAX COURT
JAMES J. AND LINDA J. HARFORD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8436-97. Filed November 6, 1998.
James J. Harford, pro se.
Linda A. Neal, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1
Respondent determined a deficiency of $5,457 in petitioners'
Federal income tax for 1994.
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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